Skip to main content
shopping_cart

Your shopping cart is empty

Moving assets around a non-consolidated group - the impact of value shifting seminar paper

Published on 15 Jun 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper looks at the 'value-shifting' rules. These rules were enacted as a counter to some of the consequences of moving assets (and then losses) within corporate groups. While the regimes which permitted these transactions to occur have now been removed, the rules survive and remain special impediments to the ability of taxpayers to moving assets around within groups. Where and how do they impact on opportunities to shift income and gains?

Author profile:

Paul LYON
As a Partner in the Taxation Consulting group at PKF Sydney, Paul provides tax consulting, planning, compliance and advisory services to a range of public and large private companies. He has considerable experience in advising a wide range of clients and in dealing with the relevant taxation legislation as it affects them. Paul regularly presents professional development seminars for the Institute of Chartered Accountants, CPAs and National Institute of Accountants on topics such as tax reform, restructuring, business sales, employee share schemes and updates on tax cases and tax rulings.
Current at 1 July 2005
Click here to expand/collapse more articles by Paul LYON.
 

This was presented at Transacting in a Non-Consolidated Group .

Get a 20% discount when you buy all the items from this event.

Individual sessions



Further details about this event:

 

Copyright Statement